Nevada § 361.400 - Appeals from action of county boards of equalization
Full text of Nevada Nevada Revised Statutes § 361.400 — Appeals from action of county boards of equalization, with citation guidance and answers to common questions.
§ 361.400. Appeals from action of county boards of equalization
1. The State Board of Equalization shall hear and determine all appeals from the action
of each county board of equalization, as provided in NRS 361.360 . 2. No such appeals shall be heard and determined by the State Board of Equalization
where overvaluation or excessive valuation of the claimant's property, or the undervaluation
of other property, or nonassessment of other property, was the ground of complaint
before the county board of equalization, save upon the terms and conditions provided
in NRS 361.350 and 361.355 . 3. No appeal shall be heard and determined save upon the evidence and data submitted
to the county board of equalization, unless it is proven to the satisfaction of the
State Board of Equalization that it was impossible in the exercise of due diligence
to have discovered or secured such evidence and data in time to have submitted the
same to the county board of equalization prior to its final adjournment.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.400
What does Nevada Revised Statutes § 361.400 cover?
Section 361.400 ("Appeals from action of county boards of equalization") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.400?
A common citation format is "Nevada Revised Statutes § 361.400" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.400 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.